2002 (3) TMI 303 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Bangalore allowed the appeal of an appellant working under the 100% EOU scheme regarding the transfer of Diesel Generating Sets to another EOU. The Tribunal found that the appellant was eligible for benefit under Notification 13/81-Cus as capital goods, irrespective of the consignee's activities. The demand for Customs duty was set aside as the goods were transferred under proper provisions. The order was set aside, and the appeal was allowed.